when I did my last spruce ale, I did just pale and C55 malt, magnum for slight bitterness, IBUs came in around 25 and added 1oz spruce tips at 45min, no crush no nothing, just toss em in. This was a 1gal experimental batch and it came out suprisingly well. several people who tried it actually liked it and asked me to make it again.
the first time I made it I added the spruce in at 60min, didn't get much out of it. I would suggest going lightly and you can always add more with the next batches if you feel necessary.